CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Stay against demand - Lockdown due to Covid-19 Pandemic -

Against the assessment order, assessee preferred a statutory appeal along with stay application. However, during the pendency of appeal, and stay application the concerned ITO issued a notice raising demand. He submitted that predicament of assessee was writ large immediately after passing of order owing to the Covid-19 Pandemic, there was nation wide lock down, appeal and stay application were still to be decided. Held: This writ petition can be disposed of, with a direction to authority to take a call on application of stay within two months from the date of receipt of a copy of this judgment after affording an opportunity of hearing to assessee and pass a speaking and reasoned order. However, till such time, revenue recovery proceedings based on order shall be kept in abeyance, subject to the condition that assessee deposits 10% of the demand raised within a period of month.

REFERRED :

FAVOUR : Directions issued

A.Y. :

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